Oregon Tax Court July 5, 2007, No. 4722. (Kentrox v. Dept. of Rev.)

I. INTRODUCTION This matter comes before the court on the Motion for Summary Judgment of Plaintiff (taxpayer) and the Cross-Motion for Summary Judgment of Defendant Department of Revenue (the department). II. FACTS This appeal concerns the 1999-2000 property tax assessment of real property located in Washington County (the property) and identified as account R633078 in county records.